FAC Explorer

Audit 342116

FY End
2023-12-31
Total Expended
$2.60M
Findings
32
Programs
5
Organization: Hilltown Community Health Centers, Inc. (MA)
Year: 2023 Accepted: 2025-02-11
Auditor: Whittlesey PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522715 2023-002 Significant Deficiency - P
522716 2023-002 Significant Deficiency - P
522717 2023-002 Significant Deficiency - P
522718 2023-002 Significant Deficiency - P
522719 2023-002 Significant Deficiency - P
522720 2023-002 Significant Deficiency - P
522721 2023-002 Significant Deficiency - P
522722 2023-002 Significant Deficiency - P
522723 2023-003 Significant Deficiency - P
522724 2023-003 Significant Deficiency - P
522725 2023-003 Significant Deficiency - P
522726 2023-003 Significant Deficiency - P
522727 2023-003 Significant Deficiency - P
522728 2023-003 Significant Deficiency - P
522729 2023-003 Significant Deficiency - P
522730 2023-003 Significant Deficiency - P
1099157 2023-002 Significant Deficiency - P
1099158 2023-002 Significant Deficiency - P
1099159 2023-002 Significant Deficiency - P
1099160 2023-002 Significant Deficiency - P
1099161 2023-002 Significant Deficiency - P
1099162 2023-002 Significant Deficiency - P
1099163 2023-002 Significant Deficiency - P
1099164 2023-002 Significant Deficiency - P
1099165 2023-003 Significant Deficiency - P
1099166 2023-003 Significant Deficiency - P
1099167 2023-003 Significant Deficiency - P
1099168 2023-003 Significant Deficiency - P
1099169 2023-003 Significant Deficiency - P
1099170 2023-003 Significant Deficiency - P
1099171 2023-003 Significant Deficiency - P
1099172 2023-003 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.526 Fip Verification $199,020 - 2
16.575 Crime Victim Assistance $179,032 - 2
93.224 Community Health Centers $131,831 Yes 2
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $43,508 - 2
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $13,672 - 2

Contacts

Name Title Type
NX66EVD4YVJ5 Lovel Cassells Auditee
4132384116 Thomas Dowling Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Hilltown Community Health Centers, Inc. has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Hilltown Community Health Centers, Inc. under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of Hilltown Community Health Centers, Inc. and it is not intended to and does not present the financial position, changes in net assets, or cash flows of Hilltown Community Health Centers, Inc.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Hilltown Community Health Centers, Inc. has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Title: NOTE 3 – INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Hilltown Community Health Centers, Inc. has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Hilltown Community Health Centers, Inc. has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-002
Finding No. 2023-002: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.
Finding 2023-003
Finding No. 2023-003: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2024. Condition The audit and reporting package were not submitted by the due date September 30, 2024. Cause The Organization was not able to complete the financial statements and federal singleaudit by the extended due date. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent years.